Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

When are the tax returns and minimum tax due?

Quarterly Taxpayers. Returns are due the tenth (10th) day of the second month following each tax period (1st quarter - May 10, 2nd quarter - Aug. 10, 3rd quarter - Nov. 10, 4th quarter - Feb. 10). Beginning in 2010, the annual minimum tax is paid with the 1st quarter return. For the 2006 calendar year, the minimum tax was due May 10, 2006. For 2007 - 2009, the annual minimum tax for those years was due by Feb. 9 of that year as part of the prior year's 4th quarter return. Beginning in calendar year 2010, the annual minimum tax is due May 10 of each year with the 1st quarter return.

Annual Taxpayers. Beginning in 2010, annual returns and the annual minimum tax are due in May of each calendar year (i.e., May 10). For the 2006 calendar year, the minimum tax for that year was due May 10, 2006. For the 2007 and subsequent years, the minimum tax for that year is paid on the prior year's annual return. For 2007 - 2009, the annual minimum tax was due on Feb. 9, but in 2010 the due date moved to May 10.